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DiNapoli: Fix Delays With Child Support Payments
… million at the end of federal fiscal year 2016, according to an audit released today by State Comptroller Thomas P. … York's child support program, has made some improvements to the way funds are distributed, DiNapoli's auditors … This is a persistent problem in New York that needs to be fixed," said DiNapoli. "These delays hurt the families …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOversight of Disability Services
… Objective To determine whether the State University of New York has adequately provided access to campuses, … October 2022. About the Program The State University of New York (SUNY) is the largest comprehensive system of public … information annually on the status of higher education in New York State. As per the HEDS Instruction Manual, campuses …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-servicesDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to … prioritize elementary and middle school intervention in city school districts where large numbers of students do … 71,210 students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… conditions," DiNapoli said. "However, the out-year gaps have grown and there are risks that could make closing them … The city has increased its reserves and should continue to do so given the threats on the horizon." The city's most … intended to halt the deterioration of the subway system. How the MTA's next five-year capital program is funded could …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… leave public service before you become eligible to retire. I am joined by a staff of dedicated professionals in my … System and the benefits offered. There are several ways to do this: Read this booklet carefully. Many of your questions … time of your divorce, you and your ex spouse can agree on how your pension benefits should be divided, or you can have …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80Opinion 2001-6
… of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE LAW §§9104, 9105: Unless otherwise provided by … the members of a volunteer fire department may determine to use foreign fire insurance tax monies to purchase a … Whether a volunteer fire department may use foreign fire insurance tax monies to buy a computer a fax …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
From 2014 through 2016 Broome County depleted its fund balance to dangerously low levels jeopardizing public services and longterm infrastructure investments according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressManual Reporting – Enhanced Reporting
… reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for … and Employee earnings. This method is useful when you need to submit a small number of transactions, such as correcting … guides on Manual Reporting. Please note: if you need to report an employee who is eligible to join NYSLRS but is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingState Comptroller DiNapoli Releases Municipal Audits
… auditors reviewed were either not properly supported or for questionable or inappropriate purchases. Town of Caneadea – Fund Balance … fund balance and spent down fund balance by $427,000 or 71 percent. The board also appropriated fund balances the …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… Finance Law 179-f effective April 1, 2017 require the payment of prompt payment interest to certain small businesses on invoices not … government and identifies that it is seeking expedited payment as a small business. This section details the … State Finance Law 179f effective April 1 2017 require the payment of prompt payment interest to certain small …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityTown of Windsor – Capital Project (2025M-52)
… village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view of the New York State Office of the State Comptroller (OSC) 1 that … Therefore, we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52NYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … on NYSARC’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on NYSARC’s CFRs for … to children with disabilities between the ages of three and five years. During our audit period, NYSARC operated …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualPort Jervis City School District – Financial Condition (2016M-319)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $65 million. Key Findings Over the five-year period 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… Purpose of Audit The purpose of our audit was to review the … The Pleasantville Union Free School District is located in the Village of Pleasantville in Westchester County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Royalton-Hartland Central School District – Financial Condition (2015M-275)
… District is located in the Towns of Royalton, Hartland and Lockport in Niagara County, the Town of Alabama in Genesee …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275North Collins Central School District – Financial Management (2016M-189)
… the annual budget. Develop a written policy indicating how much money will be reserved, how each reserve will be funded and when the balances will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189X.3 Overview – X. Guide to Vendor/Customer Management
… entities in the Statewide Vendor File. add a significant number of vendors at one time. resolve various issues encountered during the registration process. Subsection B of this chapter provides … special use vendor ID The VMU will issue the individual or business a New York State Vendor ID when the submitted data …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3-overviewState Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… partners as they examine the proposal. “The proposal also assumes the large $15 billion hole in the MTA’s 2020-2024 …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programStatistical and Information
… and joint activity in the State. This data is comparable to the data that appears on the Open Book website . … real property tax rates of the State's municipalities. How to Apply for Exclusion of Sewer Debt from Municipal Debt Limits …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… Find Information on Real Property Tax Levies Taxable Full …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates